TRANSFORMATION OF CORPORATE SOCIAL RESPONSIBILITY IN THE CONTEXT OF GLOBAL SOCIO-ECONOMIC SHIFTS
DOI:
https://doi.org/10.17721/1728-2667.2026/229-2/4Keywords:
Corporate Social Responsibility, Creating Shared Value, Wartime Economy, ESG Standards, Ethical Consumption, Stakeholder ExpectationsAbstract
Background. The full-scale war in Ukraine has fundamentally reshaped societal expectations toward business behavior, transforming corporate social responsibility (CSR) from a predominantly reputational into a resilience-oriented mechanism. This article aims to examine how extreme wartime conditions restructure the hierarchy and functions of CSR in Ukraine (2022–2025) and how expectations toward business shifted among consumers, society, and the state. It further compares these dynamics with EU CSR trajectories.
Methods. The study applies a combined conceptual and empirical approach. The theoretical framework builds upon stakeholder theory and contemporary interpretations of CSR transformation under crisis conditions. Empirical data were collected through a structured online survey targeting Ukrainian students and recent graduates. Descriptive statistical analysis was used to identify shifts in priority perceptions and expectations.
Results. The findings demonstrate a pronounced shift toward ethically conscious expectations of business. Defense support, tax transparency, and direct contribution to national resilience are perceived as priority manifestations of responsibility. A significant proportion of respondents report increased scrutiny of companies' presence in the aggressor market and express willingness to adjust consumption or employment choices accordingly. At the same time, attitudes toward ESG standards reflect conditional support for European environmental alignment, moderated by wartime economic constraints.
Conclusions. Wartime conditions have reconfigured CSR in Ukraine into a context-specific model grounded in defense support, fiscal transparency, and social solidarity. While European integration introduces formal ESG institutionalization, the Ukrainian case highlights the centrality of legitimacy and societal expectations as drivers of corporate responsibility. These findings contribute to understanding CSR evolution in conflict-affected economies and offer implications for policy, business strategy, and post-war reconstruction frameworks.
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